"I don't think you'll find an Australian who is against the idea of everyone paying their fair share of tax," Ms Rowland told Sky News.

"These enormous multinational companies who are making substantial profits from Australian consumers, I think it's right to expect that their contribution to Australia should be commensurate and should reflect the value that they're getting from Australian consumers."

The government is working on a digital tax through the G20 and the Organisation for Economic Cooperation and Development.

Australia and others will need to tread carefully, after France faced the wrath of Donald Trump, having gone it alone with a tax aimed at US technology companies.

An angry US president said France could expect "substantial reciprocal action" for its "foolishness".

"If anybody taxes them, it should be their home country, the USA," Mr Trump tweeted.

"I've always said American wine is better than French wine!"

Tax aside, the ACCC has unravelled the growing complexity of the digital world and the power the likes of Google and Facebook both enjoy.

The government will be seeking feedback to the commission's recommendations over the next three months, aiming to make tech giants more accountable and transparent.